in your short answers, please cite the applicable code section, regulation case or other authority in support of the analysis. please note if the answer is not yes or no, and could be "it depends" then please state what the issue would be for you to answer.

Problem 2 (IRC section 2036) The following problems involve a transfer by D to the T Trust Co. on the following alternate terms. What are the estate tax consequences upon D's death of each alternative? a) Income to D for life, remainder to A and B equally or to their estates. b) Income to D for life, payable once a year on December 1, remainder to A or A 's estate, provided that no part of the income accruing between the last December 1 payment and D's death shall be paid tD, but it shall be added to corpus. c) Income to D for 15 years, remainder to B or B's estate. D dies after 14 years. d) Income to D for 15 years, remainder to B or B's estate. D dies after 17 years. e) Income to A for life, then to D for life, remainder to B or B's estate. D predeceases A f) Income to W for life, remainder to D if living, otherwise to S if living. D predeceases W and S. g) Income to W for life, remainder to D if living, otherwise to S. D predeceases W and S. h) Income to A for life, provided D does not direct payment to someone else, remainder to B if living, otherwise to A 's estate D dies during A 's lifetime. i) Income to W for life, then to A or B for life as D may direct, remainder to Z. D predeceases W, A and B. j) Income to A for life, remainder to B or B's estate. D reserves the right to instruct T to pay income to B. D predeceases A and B. k) The first $100,000 of income to D, then income to A for life, remainder to B. D dies after payment of $90,000